Wall Putty HSN Code 3214 and GST Rate
Wall putty, glaziers' putty, mastics, sealants and non refractory surfacing preparations.
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- HSN code
- 3214
- GST rate
- 18%
- Chapter
- 32: Dyes, paints and inks
- Before 22 Sep 2025
- No change
What is the HSN code for wall putty?
Wall Putty falls under HSN 3214, in chapter 32 (Dyes, paints and inks).
Cement based and acrylic wall putty are heading 3214 and taxed at 18%. Tile adhesives that are mortars are usually classified as non refractory mortars of 382450, also at 18%. Check the product data sheet if you are unsure which base the product has.
| Code | Description |
|---|---|
| 321410 | Glaziers' putty, resin cements, caulking compounds, mastics and painters' fillings |
| 321490 | Non refractory surfacing preparations for walls, floors and ceilings (wall putty) |
GST rate on wall putty
The GST rate on wall putty is 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 3214 |
| Above Rs 5 crore | 6 on every invoice | 321410, 321490 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 32 |
Sample GST invoice line for wall putty
Here is how a line for wall putty looks on a tax invoice within one state: 50 × bag of 40 kg at Rs 820.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Wall Putty | 3214 | 50 × bag of 40 kg | 820.00 | 41,000.00 | 3,690.00 | 3,690.00 | 48,380.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 7,380.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 32 at a glance
Chapter 32 (Dyes, paints and inks) covers: Tanning and dyeing extracts, pigments, paints, varnishes, putty and inks.
Related HSN codes
Products often bought, sold or invoiced together with wall putty:
Questions fréquentes
What is the HSN code for wall putty?
Wall Putty falls under HSN 3214: wall putty, glaziers' putty, mastics, sealants and non refractory surfacing preparations. Common 6 digit codes are 321410 for glaziers' putty, resin cements, caulking compounds, mastics and painters' fillings and 321490 for non refractory surfacing preparations for walls, floors and ceilings (wall putty).
What is the GST rate on wall putty?
18%: CGST 9% plus SGST 9% on a sale within a state, or IGST 18% on a sale between states.
How many digits of the wall putty HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 3214 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 321410, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.